Demand of differential customs duty, interest thereof and penalties imposed - mis-declaration of value of the goods imported - Held that: - there is a merit in the submission made by the learned Counsel, that despite giving a detailed written submiss .....

ions made by the appellants. In our considered view the impugned order not addressing the submission made by the appellants is not a speaking order and such order needs to be set aside - appeal disposed off - matter on remand. - C/86063, 86064, 85898 .....

against the order-in-appeal No. 994 to 996/MCH/ADV/VB/2012 dated 12.12.2012 are listed for final disposal. 2. The issue involved in these appeals is regarding the demand of differential customs duty, interest thereof and penalties imposed on all the .....

ts brings to our notice that during the course of hearing before the first appellate authority they had filed a detailed submissions with regard to contemporaneous imports, case laws which were very relevant to the issue in hand and the first appella .....

nt given by one of the individual and as also on the invoices recovered from the computer. 6. In our considered view, after perusing the written submissions made by the appellants before the first appellate authority, we find that there is a merit in .....